The main purpose of this legislation, known as the Revitalizing Investment, Savings, and Entrepreneurship Act (RISE Act), is to lower the tax rate on adjusted net capital gains to a maximum of 15 percent. This change aims to encourage investment and savings by making it more financially attractive for individuals and businesses to invest their money. The key provision of the RISE Act is the amendment to the Internal Revenue Code, specifically the section that outlines how capital gains are taxed.